Special Topics Tax Courses
for Canadian CPAs
Advanced Canadian tax courses on complex technical subjects — rollovers, corporate reorganizations, debt forgiveness, acquisition of control, business transactions, and more. Taught by practitioners with deep experience in each area. Every course earns verifiable CPD credits.
Special Topics Programs
All programs are self-paced and available on demand. Each course earns verifiable CPD hours on completion.
Purchase and Sale of a Business
Asset versus share purchase elections, purchase price allocations, goodwill and eligible capital, section 22 elections, warranty and indemnity considerations, and structuring to optimize after-tax proceeds.
Butterfly Reorganizations
Divisive reorganization mechanics, the distribution rules under section 55, safe income calculations, permitted and butterfly transactions, and planning to avoid deemed dividend treatment on a split-up.
Interest Expense
Interest deductibility under paragraph 20(1)(c), current use versus original use tests, disappearing source doctrine, tracing requirements, thin capitalization rules, and planning for maximum deductibility.
Taxation of Farming and Fishing
Specialized tax rules for farming and fishing operations, the qualified farm and fishing property CGE, intergenerational farm transfer provisions, restricted farm losses, and rollover rules under sections 70 and 73.
What This Learning Path Covers
The Special Topics learning path addresses advanced and transaction-specific tax issues that arise across practice areas — from complex reorganizations and rollovers to niche sector rules and M&A structuring.
Rollovers and Tax-Deferred Transfers
The full landscape of Canadian rollover provisions — section 85, 85.1, 86, 87, 88 amalgamations, section 51, and others — including mechanics, elections, common errors, and planning uses.
Corporate Reorganizations
Butterfly transactions, divisive reorganizations, section 55 safe income, amalgamations, and winding-up procedures — including how to structure each to achieve tax-efficient outcomes.
Business Acquisitions and Dispositions
Asset versus share deals, purchase price allocations, section 22 elections, goodwill treatment, acquisition of control consequences, and loss restriction events on a change of ownership.
Debt and Financial Restructuring
The debt forgiveness rules under section 80, income inclusion and ordering, capital property adjustments, and planning strategies for distressed companies or loan restructurings.
Interest Deductibility
Paragraph 20(1)(c) requirements, current and original use tests, disappearing source doctrine, tracing, thin capitalization, and maximizing interest deductions in leveraged structures.
Farming and Fishing Taxation
Qualified farm and fishing property exemptions, restricted farm losses, intergenerational transfer provisions under sections 70 and 73, and sector-specific rollovers and planning strategies.
Who This Learning Path Is For
Designed for Canadian CPAs who advise on complex or transaction-specific tax matters — from reorganizations and M&A to debt restructuring and specialized industry rules.
CPAs Advising on Transactions
Tax professionals involved in the purchase or sale of businesses, corporate reorganizations, amalgamations, or other M&A transactions who need to understand the applicable rollover and structuring rules.
Tax Specialists and Senior Practitioners
Experienced CPAs looking to deepen their knowledge in areas like butterfly reorganizations, section 80 debt forgiveness, thin capitalization, or acquisition of control consequences.
Advisors to Farming and Fishing Clients
CPAs whose practice includes agricultural or fishing clients who need to navigate sector-specific rollover provisions, CGE eligibility, and intergenerational transfer rules.
CPAs Expanding into Complex Tax Work
Tax professionals moving into more advanced advisory work who want structured, practitioner-taught coverage of the technical topics that appear in complex client files.
Learn from Practicing Experts
Every special topics course is taught by practitioners who have spent decades advising on the exact issues covered.
Michael Cadesky
FCPA, FCA, FTIHK, CTA, TEP
Managing partner at Cadesky Tax. Trusted lecturer, advisor to government, and author of numerous papers and books on Canadian and international tax since 1980.
Hugh Woolley
CPA, CA, TEP
Has taught income tax for over 30 years. Written courses for CPA Canada and contributed papers to major tax conferences. Past Governor of the Canadian Tax Foundation.
Grace Chow
FCPA, FCA, FCCA, FTIHK, CTA, TEP
Over 25 years in Canadian and international tax, foreign investment, acquisitions, tax treaties, estate planning, and cross-border tax disputes.
Dean Smith
PhD, CFP, TEP, CPA, CA, RWM
Over 30 years providing U.S./Canada cross-border planning and compliance, helping clients navigate the unique challenges of integrating two tax systems.
Matthew Cho
CPA, CA, TEP
Has guided domestic and overseas clients through complex Canadian tax matters, bringing precision and clarity to every engagement.
Nancy Yan
CPA, CA, TEP
Practicing taxation since 2000, specializing in Canadian and international tax, estate planning, cross-border transactions, and international business structuring.
Verifiable CPD Hours Included
Every course in this learning path qualifies for verifiable CPD hours and is accepted by CPA provincial bodies across Canada.
Verifiable Hours
Qualifies for verifiable CPD, not just unverifiable hours
Instant Certificate
PDF certificate issued automatically on completion
One-Year Access
Access materials and recordings for a full year from enrollment
Full Materials
Slides, advance reading, ITA references, and colour-coded notes
Start Building Your Special Topics Expertise
Enroll in one course or explore all Canadian tax programs.